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GILBERT v. DaGROSSA

No. 84-3843.

756 F.2d 1455 (1985)

John T. GILBERT, Plaintiff-Appellant. v. Ralph DaGROSSA, Revenue Officer, Peter Wolf, Revenue Officer, and Cornelius J. Coleman, District Director of Internal Revenue Service, New Jersey District, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided April 5, 1985.

Attorney(s) appearing for the Case

Robert E. Kovacevich, Spokane, Wash., for plaintiff-appellant.

Michael L. Paup, Murray S. Horwitz, Washington, D.C., for defendants-appellees.

Before FARRIS, ALARCON, and FERGUSON, Circuit Judges.

ALARCON, Circuit Judge:

John T. Gilbert (hereinafter Gilbert) appeals from an order of the United States District Court granting appellees Ralph DaGrossa, Peter Wolf, and Cornelius T. Coleman's joint motion to dismiss his complaint.1 Gilbert contends that the trial court erred in dismissing the complaint for lack of jurisdiction.

I

Gilbert currently resides in the state of Washington. After audits of Gilbert's 1975 and...

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